2025-05-082024/25:SkU14 · p.2SkUTaxation
Exemptions from VAT
VAT exemptions for healthcare, driving-licence training, and second-hand goods
What's at stake: The issue affects healthcare providers who have faced higher costs for temporary staff following a changed interpretation of the VAT rules, at a time when healthcare is already under heavy strain, as well as consumers and businesses that could benefit from lower VAT on things like second-hand goods and vegetables.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether more VAT exemptions should be introduced – including a review of VAT on temporary healthcare staff, a VAT exemption for driving-licence training, and lower VAT on second-hand goods and vegetables – or whether the current EU-regulated exemptions and ongoing processes are sufficient.
Yes Yes — the committee proposal
The committee notes that the scope for introducing new VAT exemptions is limited by the EU's VAT directive, that several issues are already being handled in court or through inquiries, and that the government's earlier handling of VAT on healthcare staffing was deemed satisfactorily addressed, and therefore rejects the calls for new exemptions at this time.
No No — the reservations
Reservation 4 (SD)
The reservation (SD) wants the VAT legislation reviewed so that Swedish healthcare providers get the same conditions as in Finland and Denmark, since a changed interpretation of VAT on temporary healthcare staff has driven up costs at a time when healthcare is already under heavy strain.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 4 by SD.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | Yes | Yes 19/0/0/5 | follows the plan | confidence: low | not addressed |
| S | Yes | Yes 92/0/0/14 | follows the plan | confidence: low | not addressed |
| MP | No | Abstain 0/0/17/1 | departs from the plan | confidence: low | not addressed |
| C | No | Abstain 0/0/20/4 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 12/0/0/4 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 17/0/0/2 | departs from the plan | confidence: medium | not addressed |
| M | No | Yes 59/0/0/9 | departs from the plan | confidence: medium | not addressed |
| SD | No | No 0/61/0/11 | follows the plan | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects the motions 2024/25:566 by David Perez (SD), 2024/25:1352 by Per Söderlund et al. (SD) motion 2, 2024/25:1753 by Katarina Luhr et al. (MP) motion 19, 2024/25:2411 by Magnus Resare and Marléne Lund Kopparklint (both M), 2024/25:2468 by Anders Ådahl et al. (C) motion 16, 2024/25:2697 by Ann-Sofie Lifvenhage (M), 2024/25:3055 by Ulrika Westerlund et al. (MP) motion 83 and 2024/25:3079 by Markus Wiechel (SD) motion 1.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:566 av David Perez (SD), 2024/25:1352 av Per Söderlund m.fl. (SD) yrkande 2, 2024/25:1753 av Katarina Luhr m.fl. (MP) yrkande 19, 2024/25:2411 av Magnus Resare och Marléne Lund Kopparklint (båda M), 2024/25:2468 av Anders Ådahl m.fl. (C) yrkande 16, 2024/25:2697 av Ann-Sofie Lifvenhage (M), 2024/25:3055 av Ulrika Westerlund m.fl. (MP) yrkande 83 och 2024/25:3079 av Markus Wiechel (SD) yrkande 1.
Riksdag decision: The Riksdag rejected approximately 40 motions regarding changes to VAT rates (moms) and exemptions from VAT. The motions were submitted during the general motion period in 2024 and concern, among other things, changed tax rates within culture and tourism as well as on fuel. The motions also concern lower tax rates for certain goods and services, and exemptions from VAT within, among other things, healthcare, as well as on recovered building materials and driver's license training. The Riksdag refers, among other things, to that preparation is ongoing and that it has already taken a position on these issues.
Counter-proposals
- The counter-proposal wants to include dance band performances in the cultural VAT rate and harmonize VAT rates for the tourism and hospitality sector. (SD) — Reservation 4
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan's answer to healthcare costs is more resources to health and medical care and permanent staff, not tax breaks that benefit hiring.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's answer to healthcare costs is more resources to health and medical care and permanent staff, not tax breaks that benefit hiring. The plan identifies temporary staffing jobs as a source of insecurity and wants to end market-based care, where tax revenue goes to operations and not to corporate profits. A VAT exemption that makes hired care staff cheaper strengthens precisely the model the plan wants to move away from.
Original (Swedish)
Planens svar på vårdens kostnader är mer resurser till hälso- och sjukvården och fast anställd personal, inte skattelättnader som gynnar inhyrning. Planen pekar ut bemanningsjobb som en källa till otrygghet och vill sätta punkt för marknadsvården, där skattemedel går till verksamhet och inte till företagens vinster. Ett momsundantag som gör inhyrd vårdpersonal billigare stärker just den modell planen vill bort från.
- end market-based caredecisive»Vi vill sätta punkt för marknadsvården.« (party programme ↗)“We want to end market-based care.”
- opposition to temporary staffing model»Otryggheten skapas genom tillfälliga anställningar, sms-jobb, gig-jobb, deltidsjobb och bemanningsjobb.« (2022 manifesto ↗)“Insecurity is created through temporary employment, SMS jobs, gig jobs, part-time jobs and temporary staffing jobs.”
- more resources and own staff»Därför vill Vänsterpartiet satsa mer resurser på hälso- och sjukvården och äldreomsorgen, samt satsa på personalen så att vi samtidigt får bort personalbristen och stärker personalens villkor och arbetsmiljö.« (2022 manifesto ↗)“Therefore the Left Party wants to invest more resources in health and medical care and elderly care, and invest in staff so that we simultaneously eliminate the staff shortage and strengthen staff conditions and working environment.”
- tax revenue to operations»En vård och omsorg som är solidariskt finansierad av skattemedel och där pengarna går till verksamhet och inte till företagens vinster är en grundförutsättning för att uppnå en jämlik vård i hela Sverige.« (2022 manifesto ↗)“Care that is solidaristically financed by tax revenue and where money goes to operations and not to corporate profits is a basic requirement for achieving equitable care throughout Sweden.”
The election manifesto wants tax revenue to stay in care rather than go to private profit-taking, and wants to build staffing on more permanent full-time employees rather than on hired personnel.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants tax revenue to stay in care rather than go to private profit-taking, and wants to build staffing on more permanent full-time employees rather than on hired personnel. A VAT reduction aimed at hiring care staff goes in the opposite direction and also breaks the party programme's principle of broad tax bases and uniformity. The plan does not address the VAT question directly, so the position is inferred.
Original (Swedish)
Valmanifestet vill att skattepengar stannar i vården i stället för att gå till privata vinstuttag, och vill bygga bemanningen på fler fast anställda på heltid snarare än på inhyrd personal. En momslättnad riktad till inhyrning av vårdpersonal går i motsatt riktning och bryter dessutom mot partiprogrammets princip om breda skattebaser och likformighet. Planen behandlar inte momsfrågan direkt, så ställningstagandet är härlett.
- permanent full-time jobs in welfaredecisive»Vi vill att välfärden ska gå före och att fler ska kunna arbeta heltid i fasta jobb.« (2022 manifesto ↗)“We want welfare to come first and more people to be able to work full-time in permanent jobs.”
- tax revenue should stay in welfare»Skattepengar delas ut till riskkapitalbolagens aktieägare, istället för att användas till skolböcker, fler anställda och bättre vård och omsorg.« (2022 manifesto ↗)“Tax revenue is distributed to risk-capital firms' shareholders, instead of being used for schoolbooks, more staff and better care and support.”
- broad tax bases»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the rules, broad tax bases and that all employment incomes and compensation”
The plan undertakes to shorten healthcare queues, invest in primary care and increase accessibility in healthcare.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan undertakes to shorten healthcare queues, invest in primary care and increase accessibility in healthcare. A VAT treatment that makes healthcare providers' operations more expensive in an already heavily strained situation pulls in the opposite direction, so a review of VAT rules for healthcare lies closest to the plan's healthcare commitments. The plan says nothing about VAT on contracted healthcare personnel, and the conclusion is therefore inferred.
Original (Swedish)
Planen åtar sig att korta vårdköerna, satsa på primärvården och öka tillgängligheten i vården. En momstillämpning som fördyrar vårdgivarnas verksamhet i ett redan hårt belastat läge drar åt motsatt håll, varför en översyn av momsreglerna för vården ligger närmast planens vårdåtaganden. Planen säger dock inget om moms på inhyrd vårdpersonal, och slutsatsen är därför härledd.
- shorter healthcare queuesdecisive»korta köerna till behandling i hela landet.« (2022 manifesto ↗)“shorten waiting times for treatment throughout the country.”
- increased accessibility in healthcare»Köerna i vården ska minska och tillgängligheten ska öka.« (party programme ↗)“Waiting times in healthcare shall decrease and accessibility shall increase.”
- investment in primary care»satsa på primärvården och öka tillgången till vård för psykisk ohälsa.« (2022 manifesto ↗)“invest in primary care and increase access to mental health care.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan wants to open up for more healthcare providers, defend freedom of choice and shorten queues; a VAT interpretation that makes hired healthcare staff more expensive counteracts all these commitments.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to open up for more healthcare providers, defend freedom of choice and shorten queues; a VAT interpretation that makes hired healthcare staff more expensive counteracts all these commitments. The plan moreover promises not to participate in tax increases that harm activities and households. A review of VAT legislation so that Swedish healthcare providers get conditions comparable to other countries thus aligns with the plan.
Original (Swedish)
Planen vill öppna upp för fler vårdgivare, försvara valfriheten och korta köerna; en momstolkning som fördyrar inhyrd vårdpersonal motverkar samtliga dessa åtaganden. Planen lovar dessutom att inte medverka till skattehöjningar som skadar verksamhet och hushåll. En översyn av momslagstiftningen så att svenska vårdgivare får villkor jämförbara med andra länder ligger därför i linje med planen.
- more healthcare providers and freedom of choicedecisive»Vi vill öppna upp för fler vårdgivare och öka valfriheten så att patienter tillsammans med sin läkare kan välja vårdgivare och tid då operation eller behandling passar bäst utifrån patientens behov.« (2022 manifesto ↗)“We want to open up for more healthcare providers and increase freedom of choice so that patients together with their doctor can choose healthcare provider and time for surgery or treatment suited to the patient's needs.”
- shortened healthcare queues»Köerna måste kortas och man ska ha rätt att välja bort köerna genom att söka vård i andra regioner.« (2022 manifesto ↗)“Queues must be shortened and you should have the right to opt out of queues by seeking care in other regions.”
- no harmful tax increases»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not participate in any tax increases that harm jobs, personal savings or make it more expensive to live.”
- diversity of healthcare providers»Genom att uppmuntra många olika aktörer inom vården kan också vården utvecklas för att möta lokala och individuella behov.« (party programme ↗)“By encouraging many different actors in healthcare, healthcare can also develop to meet local and individual needs.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan sets more staffed care beds and shorter care queues as a prioritized commitment and notes that the skills shortage has already caused queues and fewer care beds than in neighbouring countries.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan sets more staffed care beds and shorter care queues as a prioritized commitment and notes that the skills shortage has already caused queues and fewer care beds than in neighbouring countries. A VAT interpretation that increases the cost of hired care staff counteracts that commitment, and the plan also demands that private and public providers act on equal terms. A review of VAT legislation for care providers thus follows from the plan's line, even though the plan does not explicitly address care VAT.
Original (Swedish)
Planen sätter fler bemannade vårdplatser och kortare vårdköer som ett prioriterat åtagande och konstaterar att kompetensbristen redan orsakat köer och färre vårdplatser än i grannländerna. En momstolkning som fördyrar inhyrd vårdpersonal motverkar det åtagandet, och planen kräver dessutom att privata och offentliga utförare ska verka på lika villkor. En översyn av momslagstiftningen för vårdgivare följer därmed av planens linje, även om planen inte behandlar vårdmomsen uttryckligen.
- more staffed care bedsdecisive»Vi vill därför nästa mandatperiod se en nationell kraftsamling för fler bemannade vårdplatser i hela landet så att du som patient kan få vård snabbare.« (2022 manifesto ↗)“We therefore want to see in the next mandate period a national effort for more staffed care beds throughout the country so that you as a patient can get care faster.”
- skills shortage causes care queues»Kompetensbristen har orsakat långa vårdköer och färre vårdplatser än våra nordiska grannländer.« (2022 manifesto ↗)“The skills shortage has caused long care queues and fewer care beds than our Nordic neighbouring countries.”
- equal terms for care providers»Privata och offentliga utförare ska verka på lika villkor och ska omfattas av samma« (party programme ↗)“Private and public providers shall act on equal terms and shall be covered by the same”
- competitive tax rules»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easily understandable to encourage business, education and investments.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
Healthcare is the election manifesto's foremost priority, and the party programme requires that the solidarily financed healthcare is purposeful and cost-effective and that private, cooperative and charitable care providers are given conditions to develop.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
Healthcare is the election manifesto's foremost priority, and the party programme requires that the solidarily financed healthcare is purposeful and cost-effective and that private, cooperative and charitable care providers are given conditions to develop. VAT legislation that increases healthcare operations costs counteracts both these commitments, which is why a review is supported. The plan, however, also wants to reduce the need for expensive contracted-in personnel, which qualifies the support.
Original (Swedish)
Vården är valmanifestets främsta prioritering, och partiprogrammet kräver att den solidariskt finansierade vården är ändamålsenlig och kostnadseffektiv och att privata, kooperativa och ideella vårdgivare ges förutsättningar att utvecklas. En momslagstiftning som fördyrar vårdverksamhet motverkar båda dessa åtaganden, varför en översyn stöds. Planen vill dock samtidigt minska behovet av dyr inhyrd personal, vilket kvalificerar stödet.
- healthcare is prioritiseddecisive»Vi prioriterar vården, för alla dem som lider i väntan på vård.« (2022 manifesto ↗)“We prioritise healthcare, for all those who suffer while waiting for care.”
- cost-effective healthcare»Den solidariskt finansierade hälso- och sjukvården ska vara ändamålsenlig och kostnadseffektiv« (party programme ↗)“The solidarily financed health and medical care shall be purposeful and cost-effective”
- diversity of care providers»Privata, kooperativa och ideellt drivna alternativ ska ges förutsättningar att utvecklas.« (party programme ↗)“Private, cooperative and charitably run alternatives shall be given conditions to develop.”
- reduced dependence on contracted-in personnel»Förbättrade villkor i vårdens bristyrken och minska behovet av dyr inhyrd personal.« (2022 manifesto ↗)“Improved conditions in healthcare's shortage occupations and reduce the need for expensive contracted-in personnel.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan commits to shortening care queues and strengthening care workers so that there are more hands in care, and that the tax system shall become simpler.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan commits to shortening care queues and strengthening care workers so that there are more hands in care, and that the tax system shall become simpler. A VAT that increases costs for hired care personnel works against both these commitments, and a review of VAT rules for care providers therefore aligns with the plan. The plan supports the counter-proposal's demands in substance.
Original (Swedish)
Planen åtar sig att korta vårdköerna och stärka vårdens medarbetare så att det blir fler händer i vården, och att skattesystemet ska bli enklare. En moms som fördyrar inhyrd vårdpersonal motverkar båda dessa åtaganden, och en översyn av momsreglerna för vårdgivare ligger därför i linje med planen. Planen stöder motförslagets krav i sak.
- more hands in caredecisive»Stärka vårdens medarbetare, bland annat genom att förbättra arbetsmiljön och möjligheterna till vidareutbildning – det behövs fler händer i vården som kan korta vårdköerna och avlasta personalen« (2022 manifesto ↗)“Strengthen care workers, among other things by improving the work environment and opportunities for further training - there is a need for more hands in care that can shorten care queues and relieve staff”
- simpler tax system»måste skattesystemet bli enklare« (2022 manifesto ↗)“must the tax system become simpler”
- multitude of care providers»En mångfald av aktörer är också en förutsättning« (party programme ↗)“A multitude of actors is also a prerequisite”
flags: citat_migrerat
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The party programme states that tax-financed private healthcare providers should be equal to public ones and that the guiding star is the best possible healthcare per pound.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme states that tax-financed private healthcare providers should be equal to public ones and that the guiding star is the best possible healthcare per pound. A VAT interpretation that increases costs for hired healthcare staff prevents this and takes resources from healthcare at a time when the plan wants to abolish healthcare queues and increase the number of hospital beds. A review of VAT legislation for healthcare providers thus aligns with the plan.
Original (Swedish)
Partiprogrammet slår fast att skattefinansierade privata vårdaktörer ska vara jämställda offentliga och att ledstjärnan är bästa möjliga vård per krona. En momstolkning som fördyrar inhyrd vårdpersonal motverkar detta och tar resurser från vården i ett läge där planen vill avskaffa vårdköerna och öka antalet vårdplatser. En översyn av momslagstiftningen för vårdgivare ligger därför i linje med planen.
- equivalent conditions for healthcare providersdecisive»vår ledstjärna är bästa möjliga vård per krona« (party programme ↗)“our guiding star is the best possible healthcare per pound”
- abolish healthcare queues»Avskaffa vårdköerna och införa en riktig vårdgaranti« (2022 manifesto ↗)“Abolish healthcare queues and introduce a genuine healthcare guarantee”
- more hospital beds»Öka antalet vårdplatser« (2022 manifesto ↗)“Increase the number of hospital beds”
- taxes that do not hinder operations»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hinder Swedish companies in international competition”
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Sources and documents
- The committee report on riksdagen.se (2024/25:SkU14)
- Committee report full text (HC01SkU14)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1150 — Dansbandsmomsen av Charlotte Nordström (M)
- Motion 2024/25:1238 — Momstak för höga elpriser och prismodell för företag av Lars Engsund (M)
- Motion 2024/25:1352 — Mervärdesskatt av Per Söderlund m.fl. (SD)
- Motion 2024/25:1418 — Åtgärder för att stärka kulturella och kreativa näringar av Alexander Christiansson m.fl. (SD)
- Motion 2024/25:1450 — Turism och besöksnäring av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1474 — Dansbandsmomsen av Larry Söder och Cecilia Engström (båda KD)
- Motion 2024/25:1480 — Konkurrenskraftiga villkor för svensk turistnäring av Helena Gellerman (L)
- Motion 2024/25:1518 — Övervikt och fetma av Anna-Belle Strömberg och Malin Larsson (båda S)
- Motion 2024/25:155 — Sänkt moms på privat musikundervisning av Victoria Tiblom (SD)
- Motion 2024/25:1607 — Momsbeskattning på travsporten av Anne-Li Sjölund och Helena Lindahl (båda C)
- Motion 2024/25:1609 — Dansbandsmomsen av Anna Lasses m.fl. (C)
- Motion 2024/25:1636 — Åtgärder för en levande, dynamisk och konkurrenskraftig konstmarknad av Lawen Redar (S)
- Motion 2024/25:1753 — Rivning och återbruk inom byggsektorn av Katarina Luhr m.fl. (MP)
- Motion 2024/25:1858 — Utredning angående dansbandsmomsen av Kristina Axén Olin m.fl. (M)
- Motion 2024/25:1950 — Ett förenklat momssystem av Margareta Cederfelt (M)
- Motion 2024/25:2102 — Problemet med importmoms av Lars Beckman (M)
- Motion 2024/25:2109 — Översyn av momsregler för företagens bilar av Lars Beckman (M)
- Motion 2024/25:2195 — Sänk dansbandsmomsen av Johanna Rantsi (M)
- Motion 2024/25:2280 — Sänkt moms för bio och nöjesfält av Mattias Eriksson Falk och Roger Hedlund (båda SD)
- Motion 2024/25:2411 — Mervärdesskatt på kläder som säljs i andra hand av Magnus Resare och Marléne Lund Kopparklint (båda M)
Source: The Swedish Parliament